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The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2014

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Amendment of the Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009

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8.  In regulation 54F (Returns under regulations 54B and 54E: amendments)—

(a)in paragraph (1) for “an employer discovers an error in a return” substitute “there is an inaccuracy in a return, whether careless or deliberate,”;

(b)in paragraphs (2), (3) and (7)(a) for “error” substitute “inaccuracy”;

(c)for paragraph (4) substitute—

(4) When the employer becomes aware of an inaccuracy in a return submitted under regulation 54B or 54E, the employer must provide the correct information in the next return for the tax year in question.; and

(d)in paragraph (6)(b) for “discovery of the error” substitute “employer becomes aware of the inaccuracy”.

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